Social Security Handbook

As a member of certain religious groups, you may qualify for an
exemption from the Social Security tax. You must waive your rights to all
benefits under the Social Security Act, including hospital insurance
benefits. You may be either an employee or self-employed. The following
requirements must also be met:

You must be a member of a recognized religious sect that
has established tenets and teachings by which you are conscientiously
opposed to accepting benefits under a private or public insurance plan.
This includes benefits such as payments in the event of death, disability
or retirement, or payments towards the cost of medical care (including the
benefits of any insurance system established by SSA);

Beginning after December 31, 1988, your wages are not
subject to Social Security tax when you are paid by your employer if you
and your employer are members of such a religious group. Both you and your
employer must have approved applications for exemptions as provided in
§1129. The
employer for the purpose of this exemption is:

A self-employed individual;

A partnership provided all the partners have approved
exemptions;

Effective with remuneration paid after December 31, 1988,
a church or a church-controlled organization if the organization has in
effect an exemption from payment of Social Security taxes (IRS Form 8274,
Certification by Churches and Qualified
Church-Controlled Organizations Electing Exemption from Employers Social
Security Taxes) on its employees;

You have never received or been entitled to any benefits
payable under Title II (Federal Old-Age, Survivors, and Disability
Insurance) or Title XVIII (Health Insurance for the Aged and Disabled) of
the Social Security Act;

The religious group of which you are a member has been in
existence continuously since December 31, 1950; and

The religious group makes reasonable provision for its
dependent members and has done so since December 31, 1950.

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